TaxTMI 
TaxTMI 
TaxTMI 
2014 (7) TMI 103
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....Respondent. ORDER The point of dispute in this case is as to whether the MS Plates, MS Sheets, etc. used for repair and maintenance of the existing plant and machinery or for modification of the existing plant and machinery are eligible for Cenvat credit or not. The department being of the view that these items used for the above purpose during July, 2007 to April, 2009 period were not eligible ....
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....nal Commissioner's order was upheld vide Order-in-Appeal dated 7-3-2011. Against this order of the Commissioner (Appeals), the present appeal stands filed. 2. Heard both the sides duly represented by Ms. Rashi, learned. Advocate and Shri A.K. Jain learned DR. 2.1 Learned counsel for the appellant, pleaded that as mentioned in the show cause notice itself, the items, in question, have b....
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....ts, the impugned order is not correct, and same is required to be set aside. 2.2 Learned AR, opposed the prayer by reiterating the findings of Commissioner (Appeals) in the impugned order and pleaded that as observed by the Commissioner (Appeals) in the impugned orders, these items have been mainly used for fabrication of structures fixed to earth and, hence, same would not be eligible for C....
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....n the factory for construction of supporting structure for machinery and foundation, in the show cause notice it has been alleged that the items, in question, were used by the appellant for repair and maintenance of the existing plant and machinery or for modification of the existing plant and machinery. Thus, the allegation that the items, in question, were used in the foundation of capital goods....